Celebrating advances in LGBT+ diversity in the accountancy profession

Jeffrey Unerman

Sustainability Accounting, Management and Policy Journal, 2018, vol. 9, issue 5, 636-641

Abstract: Purpose - This paper aims to provide a commentary on evidence presented and issues raised by Egan (2018) regarding LGBT+ diversity initiatives in the accountancy profession. Design/methodology/approach - This paper is an invited commentary based on the author’s experiences of LGBT+ and other diversity initiatives in the profession. Findings - There is cause for optimism in how far the profession has progressed in some countries on supporting LGBT+ (and other forms of) diversity. Practical implications - As multinational accountancy firms can be agents for change in countries where there remains considerable discrimination and hostility to LGBT+ (and other) communities, constructive critique to help further improve the firms’ innovative actions on LGBT+ and other diversity issues could have a major positive impact on social justice. Egan (2018) is an example of such constructive critique. Social implications - Where other academic studies take a disparagingly critical approach, they risk both squandering the opportunity to help achieve the progress they espouse and discouraging other firms embracing innovative diversity practices. Originality/value - This study provides a counter perspective to some critical accounting arguments that appear to value idealism over progress.

Keywords: Social justice; Accountancy profession; Idealistic purity; LGBT diversity (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-08-2018-0207

DOI: 10.1108/SAMPJ-08-2018-0207

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